Results 261 to 270 of about 299,231 (308)

Principles of Corporate Taxation

2001
AbstractDescribes the general features of corporate taxes, which has steadily developed into the largest or second largest source of tax revenue in the national tax system. Major issues are its basic nature, integration problems between the corporate and individual income taxes, incidence of the tax and so on.
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Kautilya on principles of taxation

Humanomics, 2009
PurposeThe purpose of this paper is to present Kautilya's principles of taxation during the fourth century BCE.Design/methodology/approachModern tools of economic analysis are used to present Kautilya's principles on income taxation.FindingsKautilya implicitly suggests a linear income tax.
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Legal Principles of Family Taxation

Journal of Russian Law, 2016
The article focuses on the tax legal basis for family policy realization in Russia. The subject of the research is the principles of family taxation, their definition and implementation in the domestic legislation. Russian tax legislation is based on individual taxation of physical persons’ income.
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Principles and Methods of Taxation

2018
Purpose The purpose of the paper is to study available methods and principles of taxation and substantiate a necessary introduction of technical innovation principle. Methodology The methodology background is systematization and classification methods. Also, we applied ones of regression and correlation analysis.
Irina V. Gashenko, Yuliya S. Zima, Armenak V. Davidyan   +2 more
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Principles of Taxation for People Who Have Principles

SSRN Electronic Journal, 2000
All governments need money in order to pay for the cost of operations. There are a number of ways that they can obtain the funds they need. Economies that are emerging from central planning to a market system are in a unique position in this regard - some would say enviable - because they have not built up large, burdensome tax collecting bureaucracies
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The Liberal Principles of Taxation

2001
The engine of a complex liberal theory of democratic tax law is the participation of individuals in the making of tax norms1. The most compelling argument to assert that somebody is obliged to pay a tax is to show that people are taxing themselves. To put it in more specific terms, legitimacy is to be derived from the right to participate on equal ...
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Principles of Taxation

2012
     
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Local Taxation: Principles and Scope [PDF]

, 1995
The paper discusses principles of local taxation such as accountability, benefit-tax link, non-distortion, regional equity, long-term efficiency, reliability and stability of tax bases, tax sharing as implicit insurance, and administrative simplicity. Not all of the criteria for local taxation are consistent with each other and could be realized at the
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Taxation Principles and Theory

2022
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A New Principle of Just Taxation

1958
I have intentionally given this essay a somewhat challenging title and, from the outset, I have taken up a rather heterodox position in opposition to the traditional doctrines. However, the essay contains not so much a new principle of just taxation, than a method to ensure that such measure of justice as can be attained is in fact achieved in practice.
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